Sustainability Reporting à la Carte – Concept and Implementation of a Software Tool with Shopping Cart Functionality

Abstract

The paper describes the concept and implementation of a software tool with shopping cart functionality that provides sustainability reporting à la carte. Companies could use this new software tool to make sustainability reports available not merely in a “one-size-fits-all” approach as this is usually done, but also rather in any tailored forms: e.g. (i) exactly meeting various reporting requirements like the Global Reporting Initiative’s guidelines (GRI) or the European Eco-Management and Audit Scheme (EMAS), and fulfilling (ii) the users’ individual reporting preferences both, in content and media. The software tool is implemented as a web-based sustainability reporting system. Its performance goes far beyond the leading-edge online-approach of the firm O2. Since 2006, O2 provides a so-called “personalized reporting” system on its website that could be regarded as best practice and pioneering effort in sustainability online reporting, so far. In contrast to the progression O2 and other companies – even the award winning ones – have made the last years however, current sustainability (online) reporting practice shows significant room for improvements, particularly in interactivity and target group tailoring. Hence, the concept and implementation of a software tool with shopping cart functionality could be regarded as a promising step forward both, from the reporters’ perspective (companies) as well as from the report users’ point of view (interested parties, stakeholders, target groups etc.).